{"id":1685,"date":"2022-07-19T06:29:07","date_gmt":"2022-07-19T06:29:07","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1685"},"modified":"2022-07-20T02:36:18","modified_gmt":"2022-07-20T02:36:18","slug":"cach-dinh-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh v\u00e0 hi\u1ec7u qu\u1ea3"},"content":{"rendered":"\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft. Tr\u00ean th\u1ef1c t\u1ebf, v\u1edbi nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n vi\u00ean ch\u01b0a c\u00f3 kinh nghi\u1ec7m, m\u1edbi ra tr\u01b0\u1eddng, khi th\u1ef1c hi\u1ec7n c\u00e1c <strong>c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong> \u0111a s\u1ed1 s\u1ebd g\u1eb7p ph\u1ea3i nh\u1eefng kh\u00f3 kh\u0103n nh\u1ea5t \u0111\u1ecbnh. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 nh\u1eefng c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh, hi\u1ec7u qu\u1ea3,\u2026 h\u00e3y theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> nh\u00e9!<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69d99f04ec5ac\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69d99f04ec5ac\"  type=\"checkbox\" id=\"item-69d99f04ec5ac\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Tim_hieu_ve_dinh_khoan_ke_toan\" title=\"T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\">T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Dinh_khoan_ke_toan_la_gi\" title=\"\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?\">\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Phan_loai_dinh_khoan_ke_toan\" title=\"Ph\u00e2n lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\">Ph\u00e2n lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Cach_dinh_khoan_ke_toan_nhanh_%E2%80%93_hieu_qua\" title=\"C\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh \u2013 hi\u1ec7u qu\u1ea3\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh \u2013 hi\u1ec7u qu\u1ea3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Nguyen_tac_de_dinh_khoan_ke_toan\" title=\"Nguy\u00ean t\u1eafc \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\">Nguy\u00ean t\u1eafc \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Tim_hieu_ve_cac_buoc_dinh_khoan_ke_toan\" title=\"T\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\">T\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/cach-dinh-khoan-ke-toan\/#Tam_ket\" title=\"T\u1ea1m k\u1ebft\">T\u1ea1m k\u1ebft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_ve_dinh_khoan_ke_toan\"><\/span><strong>T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tr\u01b0\u1edbc khi \u0111\u1ebfn v\u1edbi c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p, b\u1ea1n c\u1ea7n ph\u1ea3i hi\u1ec3u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec, ph\u00e2n lo\u1ea1i c\u0169ng nh\u01b0 nguy\u00ean t\u1eafc \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_ke_toan_la_gi\"><\/span><strong>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n (h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n) l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh, ghi ch\u00e9p s\u1ed1 ti\u1ec1n, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o b\u00ean N\u1ee3 &#8211; b\u00ean C\u00f3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-127.jpeg\" alt=\"T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\" class=\"wp-image-1686\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-127.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-127-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-127-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption>T\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/figcaption><\/figure><\/div>\n\n\n<p>Khi c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 mua h\u00e0ng, b\u00e1n h\u00e0ng, tr\u1ea3 l\u01b0\u01a1ng,\u2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, di\u1ec5n ra t\u1ea1i doanh nghi\u1ec7p, k\u1ebf to\u00e1n s\u1ebd c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ghi ch\u00e9p l\u1ea1i. Qu\u00e1 tr\u00ecnh ghi ch\u00e9p n\u00e0y s\u1ebd ph\u1ea3n \u00e1nh th\u00f4ng tin li\u00ean quan v\u1ec1 doanh nghi\u1ec7p l\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3, k\u1ebf to\u00e1n s\u1ebd c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5, x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan v\u1edbi nghi\u1ec7p v\u1ee5. Song song v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3, k\u1ebf to\u00e1n s\u1ebd c\u1ea7n \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ghi C\u00f3, ghi N\u1ee3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5. \u0110\u00e2y ch\u00ednh l\u00e0 c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_dinh_khoan_ke_toan\"><\/span><strong>Ph\u00e2n lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nh\u01b0 kh\u00e1i ni\u1ec7m, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd l\u00e0 ho\u1ea1t \u0111\u1ed9ng ghi nh\u1eadn th\u00f4ng tin k\u1ebf to\u00e1n v\u00e0o nh\u1eefng t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a giao d\u1ecbch. Hi\u1ec7n t\u1ea1i, c\u00f3 2 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. Bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u0110\u1ecbnh kho\u1ea3n \u0111\u01a1n gi\u1ea3n: Nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n khi ph\u00e1t sinh ch\u1ec9 li\u00ean quan \u0111\u1ebfn t\u1ed1i \u0111a 02 t\u00e0i kho\u1ea3n.<\/li><li>\u0110\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p: Nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n khi ph\u00e1t sinh s\u1ebd li\u00ean quan t\u1eeb 03 t\u00e0i kho\u1ea3n tr\u1edf l\u00ean.<\/li><\/ul>\n\n\n\n<p>C\u1ea3 2 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn, th\u01b0\u1eddng xuy\u00ean t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. Khi c\u00f4ng ngh\u1ec7 ch\u01b0a ph\u00e1t tri\u1ec3n, khi th\u1ef1c hi\u1ec7n c\u00e1c lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y s\u1ebd ph\u1ea3i ghi ch\u00e9p th\u1ee7 c\u00f4ng v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. Tuy v\u1eady, hi\u1ec7n nay, c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p v\u1ec1 nghi\u1ec7p v\u1ee5 n\u00e0y.<\/p>\n\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ea1ch to\u00e1n l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t c\u1ee7a h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1ea1n n\u00ean bi\u1ebft<\/a><\/em><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-128.jpeg\" alt=\"C\u00f3 2 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ch\u00ednh l\u00e0 \u0111\u01a1n gi\u1ea3n v\u00e0 ph\u1ee9c t\u1ea1p\" class=\"wp-image-1687\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-128.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-128-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-128-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption>C\u00f3 2 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ch\u00ednh l\u00e0 \u0111\u01a1n gi\u1ea3n v\u00e0 ph\u1ee9c t\u1ea1p<\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_dinh_khoan_ke_toan_nhanh_%E2%80%93_hieu_qua\"><\/span><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh \u2013 hi\u1ec7u qu\u1ea3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 bi\u1ebft c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh, hi\u1ec7u qu\u1ea3, b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n, k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n. Ngo\u00e0i ra, n\u1eafm r\u00f5 v\u1ec1 c\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n, c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u0169ng s\u1ebd l\u00e0 c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_de_dinh_khoan_ke_toan\"><\/span><strong>Nguy\u00ean t\u1eafc \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u1eafm r\u00f5 c\u00e1c nguy\u00ean t\u1eafc l\u00e0 m\u1ed9t trong nh\u1eefng c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nhanh v\u00e0 mang l\u1ea1i hi\u1ec7u qu\u1ea3. Trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>M\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh khi ph\u00e1t sinh c\u1ea7n ph\u1ea3i ghi \u00edt nh\u1ea5t trong 2 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan. Ghi N\u1ee3 \u1edf t\u00e0i kho\u1ea3n 01 th\u00ec ph\u1ea3i ghi C\u00f3 \u1edf t\u00e0i kho\u1ea3n 02 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. S\u1ed1 ti\u1ec1n ghi N\u1ee3 v\u00e0 ghi C\u00f3 ph\u1ea3i b\u1eb1ng nhau.<\/li><li>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n bi\u1ebfn \u0111\u1ed9ng gi\u1ea3m hay t\u0103ng \u0111\u1ec1u ph\u1ea3i ghi l\u1ea1i \u0111\u1ed3ng \u0111\u1ec1u, ngh\u0129a l\u00e0 t\u0103ng ghi 1 b\u00ean, gi\u1ea3m ghi 1 b\u00ean.<\/li><li>T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n N\u1ee3 c\u1ea7n ghi tr\u01b0\u1edbc, C\u00f3 ghi sau.<\/li><li>D\u00f2ng ghi C\u00f3 so le v\u1edbi d\u00f2ng ghi N\u1ee3.<\/li><li>T\u1ed5ng gi\u00e1 tr\u1ecb N\u1ee3 = t\u1ed5ng gi\u00e1 tr\u1ecb C\u00f3.<\/li><li>Khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng \u1edf t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, bi\u1ebfn \u0111\u1ed9ng b\u00ean n\u00e0o, s\u1ed1 d\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c ghi t\u01b0\u01a1ng \u1ee9ng b\u00ean \u0111\u00f3.<\/li><li>Nh\u1eefng lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u01b0\u1ee1ng t\u00ednh c\u00f3 th\u1ec3 ghi s\u1ed1 d\u01b0 \u1edf c\u1ea3 b\u00ean C\u00f3 v\u00e0 N\u1ee3. V\u00ed d\u1ee5 nh\u01b0 1388, 336, 333, 136, 131.<\/li><li>Nh\u1eefng lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nh\u01b0 5 \u0111\u1ebfn 9 th\u01b0\u1eddng s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_ve_cac_buoc_dinh_khoan_ke_toan\"><\/span><strong>T\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ec3 hi\u1ec3u v\u1ec1 c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng v\u1ec1 c\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. Bao g\u1ed3m nh\u1eefng b\u01b0\u1edbc ch\u00ednh sau \u0111\u00e2y:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0o.<\/li><li>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh v\u1ec1 bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li><li>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh v\u1ec1 quy m\u00f4 bi\u1ebfn \u0111\u1ed9ng t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n.<\/li><\/ul>\n\n\n\n<p><strong>V\u00ed d\u1ee5 v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n chuy\u1ec3n thanh to\u00e1n ti\u1ec1n h\u00e0ng 40.000.000 \u0111\u1ed3ng cho kh\u00e1ch h\u00e0ng. Khi n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>1 \u2013 X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n: TK 112 (ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), TK 331 (Ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n).<\/li><li>2 \u2013 X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n ghi C\u00f3, t\u00e0i kho\u1ea3n ghi N\u1ee3: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb l\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. TK 112 ghi C\u00f3 (gi\u1ea3m), TK 311 ghi N\u1ee3 (gi\u1ea3m).<\/li><li>3 \u2013 X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ghi N\u1ee3 v\u00e0 ghi C\u00f3: TK 331 v\u00e0 TK 112 \u0111\u1ec1u ghi s\u1ed1 ti\u1ec1n l\u00e0 40.000.000 \u0111\u1ed3ng.<\/li><li>Ch\u00fang ta s\u1ebd c\u00f3 \u0111\u1ecbnh kho\u1ea3n l\u00e0: N\u1ee3 TK 331 40.000.000 \u0111\u1ed3ng v\u00e0 C\u00f3 TK 112 40.000.000 \u0111\u1ed3ng.<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-129.jpeg\" alt=\"N\u00ean l\u01b0u \u00fd c\u00e1c nguy\u00ean t\u1eafc trong c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\" class=\"wp-image-1688\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-129.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-129-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-129-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption>N\u00ean l\u01b0u \u00fd c\u00e1c nguy\u00ean t\u1eafc trong c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>>>> Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-va-kiem-toan-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">Nh\u1eefng v\u1ecb tr\u00ed c\u00f3 th\u1ec3 l\u00e0m sau khi h\u1ecdc k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_ket\"><\/span><strong>T\u1ea1m k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. D\u00f9 \u00e1p d\u1ee5ng m\u1eb9o hay <strong>c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/strong> n\u00e0o, b\u1ea1n c\u1ea7n l\u01b0u \u00fd \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam\u00a0<strong><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Topcv.vn<\/a><\/strong>\u00a0\u0111\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u th\u00f4ng tin\u00a0<strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong>\u00a0n\u1eefa nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft. Tr\u00ean th\u1ef1c t\u1ebf, v\u1edbi nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n vi\u00ean ch\u01b0a c\u00f3 kinh nghi\u1ec7m, m\u1edbi ra tr\u01b0\u1eddng, khi th\u1ef1c hi\u1ec7n c\u00e1c c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n \u0111a s\u1ed1 s\u1ebd g\u1eb7p ph\u1ea3i nh\u1eefng kh\u00f3 kh\u0103n nh\u1ea5t \u0111\u1ecbnh. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[430,429,508,428,509],"class_list":["post-1685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cac-loai-dinh-khoan-ke-toan","tag-cach-dinh-khoan","tag-cach-dinh-khoan-cac-nghiep-vu-ke-toan","tag-cach-dinh-khoan-ke-toan-nhanh","tag-cach-ghi-dinh-khoan-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng h\u1ee3p c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf 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